The Interpretation and Application of Treaties in Tax Matters
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Abstract
This paper analyzes the interpretation and application of international tax treaties, as well as issues related to their misuse. To fulfill the first objective, it examines the general rules on treaty interpretation established by the 1969 Vienna Convention, to which the country acceded in 2003. Its main contribution lies in identifying and commenting on the Convention's provisions applicable to the interpretation of international tax treaties, particularly those signed to avoid double taxation. To fulfill the second objective, it analyzes cases in which entities take advantage of the benefits of treaties to which they are not entitled. It specifically addresses treaty shopping and the OECD's commentaries on this topic.
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